

Changes introduced by IFRS 9 Who is required to apply IFRS 9?
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what is ifrs 9 Informational
- Ensuring objectivity and prudence How does IFRS 9 support the principle of faithful representation in financial reporting?
- Application of relevant accounting standards How does IFRS 9 address the accounting of Istisna'a (Islamic manufacturing contract)?
- Implementation timeline What are the implications of IFRS 9 for financial institutions?
- What is IFRS 9?
- Focus on reaching the unbanked in a Sharia-compliant manner How does IFRS 9 address the accounting of Sustainable and Responsible Investments (SRI) that are Sharia-compliant?
- Prospective and retrospective assessment What is the 80-125 percent effectiveness range?
- Simplified approaches to SICR
- Presentation in OCI or profit or loss Are there any specific disclosure requirements related to financial liabilities under IFRS 9?
- FVOCI election for equity instruments
- Typically classified as FVTPL
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